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    <title>Public consultation on the proposal for amendment of Income-tax Rules 1962, to inset new rule 29BA and Form 15E, to give effect to the amendment in section 195 of the Income-tax Act, 1961 (the Act) vide Finance (No.2) Act 2019</title>
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    <description>Amendment empowers the Board to prescribe the form and manner for applications by payers to obtain an Assessing Officer determination of the appropriate proportion of payments to non-resident recipients subject to tax deduction at source; consequential amendments to the Income-tax Rules will introduce a new rule and Form 15E which standardises payer and payee particulars, transaction details, taxability analysis, treaty relief claims, supporting documents and declarations to facilitate issuance of certificates by the Assessing Officer.</description>
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